【摘要】：金融危機的爆發(fā)使得金融機構的風險管理再次成為了人們關注的焦點。改革開放之后，我國的金融體系是以國有銀行為主導的，近年來，隨著證券市場的快速發(fā)展，金融體系中銀行的主導地位有所弱化，但銀行穩(wěn)定依然是我國金融穩(wěn)定的核心。近年來的齊魯銀行偽造金融票據(jù)案、農(nóng)業(yè)銀行徐州分行的金融詐騙案等銀行舞弊案充分暴露了商業(yè)銀行內(nèi)部控制存在重大缺陷。然而，目前上市銀行對內(nèi)部控制信息的披露，尤其是重大缺陷的披露存在很多問題，如信息含量不足、流于形式等等，這些問題嚴重影響了內(nèi)控信息的披露質(zhì)量。造成這種情況的原因是多樣的，其中一個原因就是目前的和內(nèi)部控制相關的法律法規(guī)本身存在界定不明、缺乏詳細標準等急需完善的地方，這很大程度上導致了我國上市公司內(nèi)部控制缺陷的認定和審計困難。那么目前上市銀行內(nèi)部控制重大缺陷披露究竟存在哪些共性問題呢？導致這些問題的根本原因是什么？ 本文選擇了2008年－2012年我國上市銀行年報及附件中關于內(nèi)部控制的信息作為樣本，對其中重大缺陷信息進行了重點研究。先分析了內(nèi)控信息整體披露情況，接著重點分析了重大缺陷的披露情況，，既肯定了近年來內(nèi)控信息披露所取得的進步，也總結歸納了存在的問題。得出的結論是目前的披露存在以下問題：披露重大缺陷的積極性不高，缺陷分類標準不統(tǒng)一，內(nèi)控審計報告流于形式等，文中分析了產(chǎn)生這些問題的原因后提出了制定行業(yè)認定標準、建立內(nèi)控信息、內(nèi)控審核報告虛假披露追責機制等建議。
[Abstract]:The outbreak of financial crisis makes the risk management of financial institutions become the focus of attention again. After the reform and opening up, the financial system of our country is dominated by the state-owned banks. In recent years, with the rapid development of the securities market, the dominant position of the banks in the financial system has been weakened, but the bank stability is still the core of the financial stability of our country. In recent years, the bank fraud cases of Qilu Bank and Xuzhou Branch of Agricultural Bank have fully exposed the major defects in the internal control of commercial banks. However, at present, there are many problems in the disclosure of internal control information, especially the major defects of listed banks, such as insufficient information content, formality and so on. These problems seriously affect the quality of disclosure of internal control information. One of the reasons for this situation is that the current laws and regulations related to internal control are not clearly defined, and lack detailed standards and other areas that are in urgent need of improvement. This to a large extent led to the identification of internal control defects and audit difficulties of listed companies in China. So what are the common problems in the disclosure of major defects in the internal control of listed banks? What are the root causes of these problems? This paper selects the information about internal control in the annual report and its annex of China's listed banks from 2008 to 2012 as a sample, and focuses on the information of major defects. This paper first analyzes the whole disclosure of internal control information, and then analyzes the disclosure of major defects, which not only affirms the progress made in the disclosure of internal control information in recent years, but also summarizes the existing problems. The conclusion is that the current disclosure has the following problems: the enthusiasm for disclosure of major defects is not high, the classification criteria for defects are not uniform, and the internal control audit reports are mere formality, etc. After analyzing the causes of these problems, the paper puts forward some suggestions, such as establishing industry identification standards, establishing internal control information, and false disclosure and liability mechanism of internal control audit reports.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.33

【參考文獻】

相關期刊論文 前10條

1 唐紅娟;;上市銀行內(nèi)部控制信息披露的缺陷與改進[J];財會月刊;2010年12期

2 王飛;;我國商業(yè)銀行內(nèi)部控制缺陷分析及對策[J];南方金融;2006年05期

3 潘敏;;商業(yè)銀行公司治理:一個基于銀行業(yè)特征的理論分析[J];金融研究;2006年03期

4 劉明輝,張宜霞;內(nèi)部控制的經(jīng)濟學思考[J];會計研究;2002年08期

5 楊有紅;汪薇;;2006年滬市公司內(nèi)部控制信息披露研究[J];會計研究;2008年03期

6 林斌;饒靜;;上市公司為什么自愿披露內(nèi)部控制鑒證報告?——基于信號傳遞理論的實證研究[J];會計研究;2009年02期

7 瞿旭;李明;楊丹;葉建明;;上市銀行內(nèi)部控制實質(zhì)性漏洞披露現(xiàn)狀研究——基于民生銀行的案例分析[J];會計研究;2009年04期

8 劉玉廷;;全面提升企業(yè)經(jīng)營管理水平的重要舉措——《企業(yè)內(nèi)部控制配套指引》解讀[J];會計研究;2010年05期

9 池國華;;基于管理視角的企業(yè)內(nèi)部控制評價系統(tǒng)模式[J];會計研究;2010年10期

10 楊有紅;李宇立;;內(nèi)部控制缺陷的識別、認定與報告[J];會計研究;2011年03期

本文編號：2155765